( 2025:HHC:5347 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. CWP No. 5953 of 2024 Decided on: 10th March, 2025 M/s Aditya Industries and others .......Petitioners versus Union of India and others ...Respondents Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the petitioners: Mr. Ajay Vaidya, Advocate. For the respondents: Mr. Balram Sharma, Dy.SGI with Mr. Rajeev Sharma, Advocate for respondent No.1. Mr. Anup Rattan, A.G. with Ms. Sharmila Patial, Addl. A.G., Mr. Sushant Keprate, Addl. A.G. and Mr. Raj Negi, Dy. A.G for respondents No.2 to 4 and 8/State Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari and Ms.Lalita Sharma, Advocates for respondents No.5 to 7. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following reliefs:- “i. Issue a writ in the nature of mandamus declaring Sections 69 and 70 of the Central Goods and Services Act, 2017 as unconstitutional being violative of the fundamental rights and other provisions of the Constitution of India: and ii. Issue appropriate writ, especially in the nature of certiorari to quash the summons issued by Respondents 1 Whether the reporters of Local Papers may be allowed to see the judgment? Yes. ( 2025:HHC:5347 ) 2 No.2 & 3 herein and consequently quash all the proceedings related to the summons issued by the Respondents initiated, continued against the Petitioners herein under the provisions of CGST, 2017 and all other measures/proceedings initiated in relation thereto for being violative of the procedure established by law and the principles of natural justice; iii. Issue a writ in the nature of mandamus as well as certiorari declaring parallel investigation by the Respondents under the CGSTAct, 2017 in respect - of the same alleged offence and modus operandi, at the same time, as unconstitutional being violative of the fundamental right and other constitutional provisions of the Constitution of India and quash the same;” 2. Admittedly, it is not in dispute that the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 has been upheld by a three Judge Bench of the Hon’ble Supreme Court in Writ Petition (Criminal) No.336 of 2018 titled as Radhika Agarwal vs. Union of India and others, decided on 27.02.2025. 3. Once that be so, obviously, the instant petition, seeking challenge to the constitutional vires of the aforesaid provision, is not maintainable and is accordingly dismissed. The petitioners, however, are at liberty to avail of such remedy as is available to them/him in accordance with law. 4. Pending applications, if any, also stand disposed of. ( Tarlok Singh Chauhan ) Judge March10, 2025 ( Sushil Kukreja ) (naveen) Judge